https://www.taxtmi.com/article/detailed?id=16947 GST Tribunal pre-deposit should be assessed on the tax dispute surviving after the First Appellate Authority reduces the original demand. Amount deposited under Section 107(6) remains relevant when applying Section 112(8). Where the earlier deposit exceeds the cumulative percentage-based requirement on the reduced disputed tax, no additional deposit need be mechanically required. This does not exempt taxpayers from any shortfall or admitted liability. Court fee and other filing requirements remain separate statutory conditions and must be duly complied with. en-us Wed, 15 Jul 2026 08:23:01 +0530 Wed, 15 Jul 2026 08:23:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=16947 GST Tribunal pre-deposit should be assessed on the tax dispute surviving after the First Appellate Authority reduces the original demand. Amount deposited under Section 107(6) remains relevant when applying Section 112(8). Where the earlier deposit exceeds the cumulative percentage-based requirement on the reduced disputed tax, no additional deposit need be mechanically required. This does not exempt taxpayers from any shortfall or admitted liability. Court fee and other filing requirements remain separate statutory conditions and must be duly complied with. Articles Goods and Services Tax - GST Wed, 15 Jul 2026 08:23:01 +0530 https://www.taxtmi.com/article/detailed?id=16947